Accountancy

Accountancy

Industry: Financial services

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Accountancy

cash-settled share-based payment transaction

Financial services; Accountancy

A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that ...

change in accounting estimate

Financial services; Accountancy

An adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future ...

class of assets

Financial services; Accountancy

A grouping of assets of a similar nature and use in an entity’s operations.

cedant

Financial services; Accountancy

The policyholder under a reinsurance contract.

class of financial instruments

Financial services; Accountancy

Grouping of financial instruments that is appropriate to the nature of the information disclosed and that takes into account the characteristics of those financial instruments.

close members of the family of an individual

Financial services; Accountancy

Those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity. They may include: (a) the individual’s domestic partner and children; ...